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The materials on this website are provided for informational purposes only; they do not constitute legal advice. There is no guarantee that the information on this website is correct, complete, or current.

This website is not intended to create an attorney-client relationship between you and Lee Kiefer & Park, or any of its attorneys. You should not rely on any information on this website without seeking the advice of an attorney.

All articles written for the general public on this website are necessarily oversimplified and may not be appropriate for any particular person’s situation.

You must not rely on the information provided on this website in making your own planning decisions.

Information contained on this website is NOT an acceptable substitute for legal advice from an attorney who is:

  • licensed in the state where you live;
  • experienced in the appropriate area of law; and
  • familiar with the details of your situation.

This website addresses general issues, and cannot address all exceptions and unique situations. You should never rely on general estate planning information. The problems with a poorly designed estate plan–which may include a will or trust that is legally valid but inadequate–will not usually surface until it is too late to correct. Acting on general information can be penny wise and pound foolish.

Although this website includes pages that discuss tax issues, nothing on this site contains legal or tax advice that can be relied on or otherwise used by a taxpayer for the purpose of either avoiding tax penalties that may be imposed on the taxpayer by the Internal Revenue Service or by a court, or promoting, marketing, or recommending any tax-planning strategy to another person.

You cannot obtain a “covered opinion” from any website or book that is compliant with Circular 230 issued by the U. S. Treasury Department. If you desire a covered opinion, you will need to engage an accountant or an attorney to discuss the scope and purpose of the opinion you seek, as well as the time and expense that it will take to provide you with such an opinion.

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